本文選題：稅收歸宿 + 局部均衡分析�。� 參考：《內(nèi)蒙古財經(jīng)大學》2014年碩士論文

【摘要】：稅收歸宿的程度影響稅收調(diào)節(jié)收入分配效果，稅收歸宿問題是深入研究收入再分配不可忽略的重要方面。對中國稅收歸宿問題的研究不僅僅有助于分析中國稅負在不同群體中的最終分布狀況，而且有助于掌握中國稅收歸宿的流動方向，也有助于反映稅收調(diào)控作用及其政策效果。本論文旨在從宏微觀兩方面對中國稅收歸宿進行研究，在借鑒前人相關(guān)研究成果基礎(chǔ)上采用理論分析與經(jīng)驗分析方法，進一步研究稅收歸宿的基礎(chǔ)理論、路徑與方法，，主要研究內(nèi)容及研究結(jié)論是： 本研究稅收歸宿指的是實際稅收歸宿，主要受需求價格彈性與供給價格彈性、稅制結(jié)構(gòu)、稅基與稅率結(jié)構(gòu)、課稅方法等因素影響。同時系統(tǒng)詮釋了稅收歸宿局部均衡理論和一般均衡理論，為實證分析提供了理論基礎(chǔ)。 本文通過部均衡分析方法對城鎮(zhèn)居民七大類消費品稅收歸宿進行實證分析得出：從橫截面來看假設(shè)供給保持不變，并假定對七大類商品在同等條件下進行課稅，對于其他商品，“醫(yī)療保健類商品”和“食品類商品”由消費者一方承擔的稅收負擔份額較大，接下來按照消費者稅收歸宿比重依次是“居住類商品”、“衣著類商品”、“日用品類商品”及“文教娛樂類商品”，而“交通通信類商品”能夠被消費者轉(zhuǎn)嫁的可能及份額最大，從而相對更傾向于生產(chǎn)者承擔；從時間序列數(shù)據(jù)來看“食品類商品”、“日用品類商品”、“衣著類商品”和“交通通訊類”的稅收歸宿傾向于最低收入水平的社會群體，“休閑娛樂型商品”稅收歸宿傾向于中等收入水平的社會群體，“居住類商品”和“醫(yī)療保健類商品”和的稅收歸宿傾向于最高收入群體。通過一般均衡分析方法對企業(yè)所得稅進行歸宿研究分析得出：中國針對資本收益征收企業(yè)所得稅，資本要素并沒有完全承擔這項稅收負擔。在合理的參數(shù)條件下，資本要素只承擔了稅收總額的77%左右，其余23%左右的稅收轉(zhuǎn)嫁給勞動要素承擔。 本文通過對31個省、市、自治區(qū)和直轄市宏觀稅負的測度，大致的結(jié)論是東部地區(qū)稅負高于西部地區(qū)，中部地區(qū)稅負最低。地區(qū)稅負水平測度，對于整體稅收歸宿的理解起到借鑒作用。對第二、第三產(chǎn)業(yè)稅負率的測度，可以了解到產(chǎn)業(yè)中各個行業(yè)的稅收負擔率情況。 本文基于理論研究和經(jīng)驗研究提出的政策建議是：（1）稅收制度設(shè)置要有助于稅收歸宿于高收入者。（2）政府制定稅制在不同稅種稅基選擇上需要籌考慮不同要素的整合。（3）稅收制度建立需要充分考慮稅負在地區(qū)和產(chǎn)業(yè)之間的流動。（4）稅收制度設(shè)置需要考慮稅收歸宿會帶來稅制累退性的因素。
[Abstract]:The degree of tax fate affects the effect of tax revenue distribution, and the problem of tax fate is an important aspect that can not be ignored in the in-depth study of income redistribution. The study of Chinese tax fate is not only helpful to analyze the final distribution of Chinese tax burden among different groups, but also helpful to understand the direction of China's tax fate, and also to reflect the effect of tax regulation and control and its policy effect. The purpose of this paper is to study the tax fate of China from macro and micro aspects. Based on the previous research results, this paper uses theoretical analysis and empirical analysis method to further study the basic theory, path and method of tax fate. The main contents and conclusions of the study are as follows: This study refers to the actual tax fate, which is mainly affected by the elasticity of demand price and supply price, the structure of tax system, the tax base and tax rate structure, the tax method and so on. At the same time, the partial equilibrium theory and the general equilibrium theory are explained systematically, which provides a theoretical basis for empirical analysis. This paper makes an empirical analysis on the tax fate of seven categories of consumer goods of urban residents through the method of ministerial equilibrium analysis. It is concluded that the supply is assumed to remain unchanged from the cross-sectional point of view, and the seven categories of commodities are assumed to be taxed under the same conditions, and for other commodities, The share of tax burden on "health care goods" and "food commodities" is relatively large on the consumer side. Then, according to the proportion of consumer tax revenue, they are "residential goods" and "clothing goods". "Commodity goods" and "Culture, Education and Entertainment goods", while "Transport and Communication goods" are the most likely and most likely to be passed on by consumers, so they are relatively more likely to be borne by producers; and "food goods" can be seen from time series data. "Commodity goods", "clothing goods" and "Transport and Communications" tend to belong to the lowest income social groups, while "leisure and entertainment goods" tend to belong to the middle income social groups. Residential goods and healthcare goods and tax returns tend to be among the highest income groups. By means of the general equilibrium analysis, it is concluded that the capital factor does not bear the tax burden completely when China collects the enterprise income tax for capital income. Under reasonable parameters, the capital factor only bears 77% of the total tax revenue, and the remaining 23% of the tax revenue is transferred to the labor factor. By measuring the macro tax burden of 31 provinces, municipalities, autonomous regions and municipalities directly under the Central Government, this paper concludes that the tax burden in the eastern region is higher than that in the western region, and the tax burden in the central region is the lowest. The measurement of regional tax burden level plays a reference role in the understanding of the overall tax destination. Second, the measurement of the third industry tax burden rate, we can understand the tax burden rate of various industries in the industry. The policy suggestion of this paper based on theoretical research and empirical study is: 1) the establishment of tax system should be helpful to the higher income earners. 2) the government should consider the integration of different factors in the choice of different tax bases. 3) the establishment of tax system needs to take full account of the flow of tax burden between regions and industries. 4) the establishment of tax system needs to take into account the factors that will bring about the regressive tax system.
【學位授予單位】：內(nèi)蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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